The Bundesfinanzhof (BFH) ruled on 17 February 2016 (Az. X R 26/13) that expenses for rooms of the household which are also used to a significant extent for private purposes cannot be deducted as business expenses or income-related expenses, even if a qualifying home office (häusliches Arbeitszimmer) exists.
Such mixed-use rooms include, for example, the kitchen, bathroom and hallway.
Frequently asked questions
Frequently asked questions
Are costs for kitchen, bathroom and hallway deductible as part of a home office?
No. In its ruling of 17 February 2016 (Az. X R 26/13), the BFH held that expenses for rooms also used to a significant extent for private purposes are not deductible as business expenses or income-related expenses. This applies even if the household includes a home office that is recognised for tax purposes.
What are mixed-use ancillary rooms under BFH case law?
Mixed-use ancillary rooms are rooms used both for business or professional purposes and to a substantial extent for private purposes. Typical examples include the kitchen, bathroom, and hallway. Since these rooms primarily serve private living needs, they are not tax-deductible.
Can a proportional deduction be claimed for rooms used partly for private purposes when a home office already exists?
No, a proportional deduction is not permitted. The BFH has clarified that substantial private use entirely precludes the deduction as business expenses or income-related expenses. Splitting the costs according to usage shares is also ruled out.
What is the case number of the BFH ruling on the deductibility of mixed-use ancillary rooms?
The relevant ruling by the Bundesfinanzhof (BFH) is dated 17.02.2016 and bears the case number X R 26/13. It clarifies the tax treatment of mixed-use rooms in connection with a home office.